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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/124105


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/124105


    Title: 中國大陸營改增對流轉稅有效稅率之影響
    The Impact of China`s business tax reform VAT on the effective tax rate of turnover tax
    Authors: 葉宛青
    Yeh, Wan-Ching
    Contributors: 陳明進
    葉宛青
    Yeh, Wan-Ching
    Keywords: 流轉稅有效稅率
    增值稅
    營改增
    Turnover tax effective tax rate
    Value-added tax
    Reforming business tax to VAT
    Date: 2019
    Issue Date: 2019-07-01 10:41:14 (UTC+8)
    Abstract: 從2012年起，在上海交通運輸業和部分現代服務業開展營業稅改徵增值稅試點，到2017年，營業稅正式退出歷史舞台。本研究以中國大陸交通運輸業、營建業及金融業上市公司營改增前後各一年之財務資料實證研究探討營改增對於流轉稅有效稅率之影響。本研究的結果顯示：（1）中國大陸營改增後，交通運輸業流轉稅有效稅率從2.7%降為2.52%；營建業轉稅有效稅率從2.73%降為2.37%，顯示改為增值稅確實能減輕交通運輸業和營建業租稅負擔；金融業流轉稅有效稅率從6.55%升為7.98%，營改增後對金融業的流轉稅有效稅率不僅沒有減稅效果反倒增稅。（2）未發現營改增後，國有企業對流轉稅有效稅率顯著影響之實證證據。（3）營改增後，西部及中部地區之迴歸係數都轉換正負號，有縮小地區流轉稅差異的趨勢。
    Since 2012, reforming business tax to adopt VAT has piloted in the Shanghai transportation industry and some modern service industries. By 2017, the business tax has officially withdrawn from the historical stage. This study explores the impact of the VAT on the effective tax rate of turnover tax on the financial data of each year before and after the reform of the listed companies in the transportation, construction and financial sectors in mainland China.
    The results of this study show that:
    1) After business tax reformed to VAT, the effective tax rate for the turnover tax of the transportation industry decreased from 2.7% to 2.52%; the effective tax rate for the construction industry was reduced from 2.73% to 2.37%, which was changed to VAT. It can indeed alleviate the tax burden of the transportation industry and the construction industry; the effective tax rate of the financial industry turnover tax has risen from 6.55% to 7.98%. The effective tax rate of the turnover tax on the financial industry after the increase in the reform of the business has not only reduced the tax effect but also increased the tax.
    2) There is no evidence of significant impact of state-owned enterprises on the effective tax rate of turnover tax after business tax reformed to VAT.
    3) After business tax reformed to VAT, the regression coefficients of the western and central regions are all converted into positive and negative signs, which has a tendency to narrow the regional turnover tax.
    Reference: 王甲國，2016，建築業應對“營改增”之策略，稅務研究，第1期，頁99-102。
    余學斌、柯鑫，2014，“營改增”對交通運輸企業的影響，會計之友，第22期，頁119-121。
    呂連菊與邱茹芸，2015，淺析 “營改增”對企業財務管理的影響，會計之友，第16期，頁89-91。
    李家濤，2018，營改增對銀行業稅負的影響研究，企業改革與管理，第17期，頁156-157。
    周夢雯，2016，我國銀行業“營改增”問題研究，吉林財經大學稅務學院碩士論文。
    曹越、易冰心、胡新玉、張卓然，2017，“營改增”是否降低了所得稅稅負——來自中國上市公司的證據，審計與經濟研究，第1期，頁90-102。
    陳明進，2002，營利事業有效稅率決定因素之實證研究，會計評論，第34期，頁57-75。
    陳明進，2013，中國大陸企業所得稅制改革對上市公司有效稅率影響，當代財政，第34期，頁36-52。
    陸藝，2016，“營改增”對建築業的影響，考試週刊，第95期，頁193-194。
    傅麗敏，2015，“營改增”與企業稅負—來自中國上市公司的證據，浙江大學經濟學院碩士論文。
    黃淑幸，2012，中國大陸生產型增值稅轉型為消費型增值稅對實質稅率影響之研究，政治大學會計研究所碩士論文。
    楊雋，2013，“營改增”對交通運輸業稅負的影響分析，會計之友，第13期，頁118-119。
    趙苒琳、任愛華，2015，“營改增”對交通運輸企業稅負的影響，合作經濟與科技，第22期，頁180-181。
    劉斌，2017，金融業營改增面臨的挑戰，河北金融，第10期，頁21-23。
    樊軼俠，2017，交通運輸業“營改增”前後實際稅負比較研究，經濟縱橫，第6期，頁117-122。

    Siegfried, J. 1974. Effective average U. S. corporation income tax rates, National Tax Journal,27 (2): 245-259.
    Zimmerman, J. 1983. Taxes and firm size, Journal of Accounting and Economics,5 (2): 119-149.
    Description: 碩士
    國立政治大學
    會計學系
    106353022
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106353022
    Data Type: thesis
    DOI: 10.6814/NCCU201900032
    Appears in Collections:[會計學系] 學位論文

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